[Code of Federal Regulations]
[Title 5, Volume 3]
[Revised as of January 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 5CFR1653.2]

[Page 280-281]
 
                    TITLE 5--ADMINISTRATIVE PERSONNEL
 
         CHAPTER VI--FEDERAL RETIREMENT THRIFT INVESTMENT BOARD
 
PART 1653--DOMESTIC RELATIONS ORDERS AFFECTING THRIFT SAVINGS PLAN ACCOUNTS--Table of Contents
 
               Subpart A--Retirement Benefits Court Orders
 
Sec. 1653.2  Qualifying retirement benefits court orders.

    (a) The TSP will only honor the terms of a retirement benefits court 
order that is qualifying under paragraph (b) of this section.
    (b) A retirement benefits court order must meet each of the 
following requirements to be considered qualifying:
    (1) The court order must be a court decree of divorce, of annulment, 
or of legal separation, or any court order or court-approved property 
settlement agreement incident to a decree of divorce, of annulment, or 
of legal separation. Orders may be issued at any stage of a divorce, 
annulment, or legal separation proceeding. Orders issued prior to a 
final decree, such as orders for the purpose of preserving the status 
quo pending the final resolution of the proceeding, are referred to as 
``preliminary'' court orders, and will be considered ``incident to'' a 
final decree, notwithstanding that a final decree has not yet been, and 
may not be, issued. Orders issued subsequent to a final decree, such as 
orders for the purpose of amending such decree, are referred to as 
``subsequent'' court orders, and will also be considered ``incident to'' 
such decree. However, any subsequent court order that requires the 
return of money properly paid pursuant to an earlier court order will 
not constitute a qualifying order.

    (2) The court order must ``expressly relate'' to the Thrift Savings 
Plan account of a current TSP participant. This means that:
    (i) The order must on its face specifically describe the TSP in such 
a way that it cannot be confused with other Federal Government 
retirement benefits or non-Federal retirement benefits; and
    (ii) The order must be written in terms appropriate to a defined 
contribution plan rather than a defined benefit plan. For example, it 
should generally refer to the individual participant's ``account'' or 
``account balance'' rather than a ``benefit formula'' or the 
participant's ``eventual benefits.''
    (3) If the court order awards an amount to be paid from the 
participant's TSP account, the award must be for:
    (i) A specific dollar amount;
    (ii) A stated percentage or stated fraction of the account;
    (iii) A portion of the account to be calculated by applying a 
formula that yields a mathematically possible result. Any variables in 
the formula must have values that are readily ascertainable from the 
face of the order or from Government employment records; or
    (iv) A survivor annuity as provided in 5 U.S.C. 8435(e).
    (4) Court orders that make awards from the TSP may only provide for 
payments:
    (i) To spouses or former spouses of the participant;
    (ii) As fees for attorneys for spouses or former spouses of the 
participant;
    (iii) To dependent children or other dependents of the participant;
    (iv) As fees for attorneys for dependent children or other 
dependents of the participant;
    (c) The following retirement benefits court orders will be 
considered non-qualifying:
    (1) Orders relating to a TSP account that contains only nonvested 
money, unless the money will become vested within 90 days of the date of 
receipt of the order if the participant remains in Federal service;
    (2)(i) Orders that award an amount to be paid at a future specified 
date or upon the occurrence of a future specified event, unless:
    (A) The amount of the entitlement can be currently calculated; and
    (B) The award provides for the payment of interest or earnings from 
the date of calculation to the specified date or event for payment.
    (ii) If an order meets the requirements of paragraphs (c)(2)(i) (A) 
and (B), a current payment will be made in accordance with the 
procedures set

[[Page 281]]

forth in Sec. 1653.5, rather than a payment at the future date stated in 
the order.
    (d) For purposes of paragraph (c)(2) of this section, orders that 
require only that the amount of the award be calculated on the date of 
payment, without stating a future date or event for payment, will not be 
considered as awarding an amount to be paid at a future date or upon the 
occurrence of a future event. In such cases, the date of payment will be 
determined in accordance with the procedures set forth in Sec. 1653.5, 
and the amount of the entitlement will be determined in accordance with 
Sec. 1653.4 using that date of payment.
    (e) Definition. For purposes of this Part, the term ``former 
spouse'' shall have the same meaning as set forth in 5 U.S.C. 8401(12).